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Mr. and Mrs. Dint filed their 2018 Form 1040 on January 28, 2019. Assuming that the return does not contain any significant errors, what is

Mr. and Mrs. Dint filed their 2018 Form 1040 on January 28, 2019. Assuming that the return does not contain any significant errors, what is the latest date that the IRS can assess any additional 2018 tax?

a. December 31, 2021

b. January 28, 2022

c. April 15, 2022

d. December 31, 2022

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